Per the IRS you can claim Head of Household with a Qualifying Child...
- The child must be your biological child, stepchild, foster child, sibling, step sibling, half sibling, or a descendant (child, grandchild, great grandchild, etc.) of one of these relatives.
- The child must have lived within your home for more than six months during the tax year.
- The child needs to be younger than you.
- As of the end of the tax year, the child must be under 19 if he is not a student, or under 24 if he is a full-time college student.
- The child must not have paid for more than half of his living expenses during the tax year.
You can meet those criteria without the child being a dependent.
